20 June, 2014
An opinion and a judgement, on either side of the Atlantic Ocean published within a span of five days dealt with exceptions from copyright available to institutions when books – copyrighted or otherwise were digitised and made available to the public.
In the case before CJEU, the Advocate General opined in Case C-117/13 on 5-6-2014 that Member States may authorise libraries ...
By Iype Mathew
India is now poised to launch the next generation reform on the indirect tax front. Fiscal policy experts and economists have confirmed that a comprehensive and broad based consumption tax on supply of goods and services, collected at each stage of value added within the supply chain, is the best method for levying and collecting indirect ...
By Bhargav Mansatta
Section 9AA [see end note 1] of the Customs Tariff Act, 1975 provides for refund of anti-dumping duty in certain cases. It provides as below:
(1) Where upon determination by an officer authorised in this behalf by the Central Government under clause (ii) of sub-section (2), an importer proves to the satisfaction of the Central Government that he has paid anti-dumping dut...
Service tax liability on the services agreed not to be provided and its interesting combinations with Point of Taxation Rules (POT Rules), is the topic of discussion in this months' "Tax Amicus". Central Board of Excise and Customs (CBEC) has also issued clarification on these Rules in relation to change in the rate of tax. In Central Excise, scrips issued under various duty credit schemes have...
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